Levy of cess thereon-
Mine--owner extracting ore and manufacturing products there-
from--Legality of cess on ore extracted-- Bengal Cess Act ... liable to the payment of
local cess.
6. Cess how to be assessed.-The local cess
shall be assessed on the annual value of land
dispute in that case related to levy of water cess
under the Madras Irrigation Cess Act, .(No. 7 of 1865). The
Judicial Committee pointed ... grant
or whether the grantor could levy a cess under the Madras
Irrigation Cess Act. There was no dispute as to the sub-
soil rights
said Act and in force immediately be-fore the
commencement of this Act shall, so far as they
are consistent with this Act, be deemed ... made in any Act of the
Provincial Legislature to the said Act shall
be read as if made to this Act or to the
corresponding
SC1927 (70)
ACT:
Railway--Suit for recovery of cess--Limitation--
Maintainability--Consignee, if liable--Indian Limitation
Act, 1908(IX of 1908), Arts. 149,120.50--Constitution ... Held that art. 149 of the Indian Limitation Act read with
art. 120 of the said Act applied to the present case and the
suit
OTHERS(AND CONNECTED APPEAL)
DATE OF JUDGMENT:
30/11/1960
BENCH:
ACT:
Cess-Levy on sugar cane ordered by erstwhile Ruler-Consti-
tutional validity-Constitution ... cess the other sugar factories in the State were
exempt. It was found that at the time when cess was first
levied there
Government to levy certain
irrigation and water cesses and lays down that the Act shall
not affect the power of the Government to levy ... Section 12 abolishes all cesses on land except
irrigation cess.
The first ground on which the validity of the Act is
challenged is that
history and background of those
provisions. The Constitution Act of 1935 (Government of
India Act, 26 ('Teo. 5, Ch. 2) which envisaged a federal ... virtue of anything in this Act have power to impose
any tax, cess, toll or due which, as between goods
manufactured or produced
Dr. Indramani Pyarelal Gupta vs W. R. Nathu And Others on 11 April, 1962
Equivalent
extent" the Central Act cuts into it or
trenches on it.
The object of the Orissa Act, as disclosed by its preamble ... validity of the Orissa Act and
the rules made thereunder which empowered the State to levy
the cess. One of the grounds urged before
cent. of the price; and that there were arrears of cess
amounting to about Rs. 5,50,000 and that the lease money
amounting ... position to ,despatch sugar, pointing out at
the same time that the Act was unconstitutional and not
binding on them.
The export agency, however
